Maryland Code § LU-18-306

Section LU-18-306
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(a) The tax required under this section applies to property in Prince
George's County.
(b) Each fiscal year, Prince George's County shall impose on each $100 of
assessed valuation of:
(1) real property, a tax for recreation of at least 2 cents; and
(2) personal property and operating real property described in § 8-
109(c) of the Tax - Property Article, a tax for recreation of at least 5 cents.
(c) Every 60 days the county shall pay to the Commission the tax collected
under this section.
(d) The Commission shall use the revenues from the tax imposed under this
section to finance its adopted budget to regulate, operate, and maintain recreation
functions, programs, facilities, and personnel in Prince George's County as the
Commission determines.

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